1982 (1) TMI 187

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..... in the revision application and having regard to the facts of the case consider that a personal hearing is not required. 2. The facts of the case are that the petitioners submitted an application dated 25-3-77 for determining the base clearance and base period as required under Notification No. 198/76, dated 16-6-76 and the Assistant Collector fixed the base period and base clearance on 10- .....

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..... d and base clearance was filed by the petitioner on 25-3-77. In other words the petitioners had already staked their claim in time. They could not therefore be blamed for submitting a claim bill late because by executive instructions, the authorities had prescribed that the base clearance and base period should be fixed by the Assistant Collector on a declaration made in this behalf by the manufac .....

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